Matuszak, Łukasz
July 2015
Research Papers of the Wroclaw University of Economics / Prace N;2015, Issue 398, p327
Academic Journal
Currently, the concept of CSR (Corporate Social Responsibility) is gaining importance as a concept of the impact of economic activity of enterprises on society, and becomes more and more popular among a wide range of stakeholders of the company. They expect that the company will supply them with information about their socially responsible business. The current model of financial reporting is not able in a complete and faithful way to present the overall activities of the company, including socially responsible dimension of this business. This causes the expansion of the scope of the current corporate reporting on environmental, social and corporate governance and with the need to consider the form of reporting about them in the company's reporting system. One of the forms possible to use for this purpose seems to be management commentary. Therefore, the aim of this paper is to examine the information function of management commentary in a socially responsible enterprise. The study used the following research methods: analysis of the literature, the method of synthesis, deduction method, the method of teleological directive. The study set out, inter alia, the concept of corporate social responsibility, and also highlights the increasing role of management commentary and its stewardship function in a socially responsible company. In conclusions, the author presents postulates strengthening the function of information, as well as the quality attributes of management commentary.


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